Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Recording of Statements – Some checks<br />
U/s 133A(3)(iii)<br />
<br />
<br />
<br />
<br />
As per latest circular of CBDT No. 286/2/03- IT (Inv) dt.<br />
10/3/03- no Confessional statement to be elicited.<br />
No provision under the Law to seek copy of statement<br />
from revenue at the time of recording the same, however<br />
in case of statement being used against assessee, he<br />
may ask for its copy by relying on principles of natural<br />
justice and equity.<br />
Other Provisions of CPC applicable, in case, the officers<br />
invoke section 131.<br />
Statement recorded during survey do not have any<br />
evidentiary value.<br />
Case : Commissioner of <strong>Income</strong>-tax Vs. S. Khader Khan Son [2008] 300<br />
ITR 157 (Mad.)<br />
17
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